3.100 Exempt Products/Services

Exempt Products/Services

3.100

1,992.6

2,095.3

2,199.0

2,305.5

2,401.7

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3.101
Exemption for Food

Food for human consumption is exempt from sales tax, including food purchased with federal food stamps. The exemption does not cover meals served in restaurants and similar establishments. Meals are taxed under the sales tax at a rate of 6.25%.

M.G.L. c. 64H, § 6(h) and (kk)

1,179.5

3.102
Exemption for Certain Food and Beverages Sold in Restaurants

Although generally food and beverages sold in restaurants are taxed, there are certain exceptions. These are: a) food sold by weight, measure, count, or in unopened original containers or packages (for example, milk, meat, bread); b) beverages in unopened original containers which have a capacity of at least 26 fluid ounces; and c) bakery products sold in units of six or more.

M.G.L. c. 64H, § 6(h)

N.A.

3.103
Exemption for Clothing

Sales of clothing or footwear up to $175 per item are exempt from sales and use tax. The exemption does not include special clothing or footwear designed for athletic or protective uses and not normally worn except for these uses.

M.G.L. c. 64H, § 6(k)

194.4

3.104
Exemption for Medical and Dental Supplies and Devices including Breast Pumps

Sales of certain medicines, medical supplies and devices, and dental supplies and devices are exempt from sales and use tax.
Comment: This estimate includes new estimate of $19.2 million of medical marijuana for FY21 $19.2 million for FY22 $15.9 million for FY23 $13.0 million for FY24 and $14.4 million for FY25. This estimate also includes annual estimate of $0.6 million of breast pumps for FY21- FY25.

M.G.L. c. 64H, § 6(l), (z)

818.5

3.105
Exemption for Water

Sales of water are exempt from sales and use tax whether the water is provided through utility services, in containers or otherwise, and regardless of how the water is used, except that charges for water provided as part of meals served by restaurants are taxable.

M.G.L. c. 64H, § 6(i)

152.0

3.106
Exemption for Newspapers and Magazines

Sales of periodicals such as newspapers and magazines are exempt from the sales and use tax.

M.G.L. c. 64H, § 6(m)

15.2

3.107
Exemption for the American Flag

The American flag is exempt from sales tax.

M.G.L. c. 64H, § 6(w)

N.A.

3.108
Exemption for Certain Precious Metals

The tax expenditure provides for a sales tax exemption for transactions with a sale amount of $1,000 or more of certain precious metals. The exempt items are: rare coins of numismatic value; gold or silver bullion or coins; and gold or silver tender of any nation which is traded and sold according to its value as precious metal. Fabricated precious metals that have been processed or manufactured for industrial, professional, or artistic use do not qualify for the exemption.

M.G.L. c. 64H, § 6(LL)

10.9

3.109
Exemption for Cement Mixers

Concrete mixing units mounted on the back of trucks are exempt from sales tax. Spare parts for such units are also exempt. The truck chassis is subject to sales tax.

M.G.L. c. 64H, § 6(y)

1.8

3.112
Exemption for Aircraft & Aircraft Parts

Airplanes, helicopters, gliders and other aircraft are exempt from sales tax. Parts used exclusively for the repair of aircraft are also exempt.

M.G.L. c. 64H, § 6(uu) and (vv); M.G.L. c. 64I, § 7(d) and (e).

27.5

3.113
Exemption for Breast Pumps

Physician-prescribed, medically necessary breast pumps are exempt from sales tax.
Estimate: included in 3.104

M.G.L. c. 64H, § 6(l)

included in 3.104

3.114
Exemption for Sales of Commercial Gun Safes and Trigger Lock Devices

Safes designed for storing firearms and ammunitions, equipped with a tamper-resistant mechanical lock or other safety device, and safety devices designed to prevent the discharge of weapons by unauthorized users are exempt from the sales tax.

M.G.L. c. 64H, § 6(rr)

2.0

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